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All Journal Niagawan JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Samudra Ekonomi dan Bisnis Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal An-Nahl Global Science Society International Journal Of Economics Social And Technology Jurnal Mahasiswa Akuntansi Samudra Jurnal Mahasiswa Kreatif Jurnal Ekonomi, Manajemen, Akuntansi
Muhammad Salman
Fakultas Ekonomi Universitas Samudra
Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Regulation with Information Systems as a Moderate of Asset Management (Study on the Government of East Aceh District) Azhar, Iqlima; Lubis, Nasrul Kahfi; Salman, Muhammad
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1397

Abstract

This study aims to examine the effect of regulation with information systems as a moderating variable on asset management in the East Aceh District Government. The research was carried out on employees of the goods section of the East Aceh District Government Offices. Data collection was carried out through primary data, namely by distributing questionnaires to each respondent. Determination of the sample used in this study is the census method with a total sample of 44 people. Based on the MRA (Moderated Regression Analysis) test results, the multiple linear regression equation model is obtained as follows: Y = 1.322 + 0.702 Regulation + 0.222SI + 0.002 Regulation * SI, namely Regulation with Information Systems as moderating has a positive effect on asset management with a value a coefficient of 0.002.
PREDIKSI KEBANGKRUTAN PADA BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Salman; Catur Wulandari
Niagawan Vol 10, No 2 (2021): NIAGAWAN VOL 10 NO 2 JULI 2021
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v10i2.23442

Abstract

The research was conducted with the aim of knowing the prediction of the potential for bankruptcy of the four State-Owned Enterprises (BRI, BNI, Bank Mandiri and BTN) using the Altman Z-Score, Springate and Grover G-Score models. The data analysis method used a prediction model for the occurrence of bankruptcy consisting of the Altman Z-Score, Springate and Grover G-Score. The results showed that the prediction of bankruptcy (financial distress) using the Altman Z Score model was obtained from 2015-2019 for the four State-Owned Enterprise Banks (BRI, BNI, Bank Mandiri and BTN) as a whole obtained Z Score between 1.42-1 88 or at the criteria (cut off) Z <181 has the potential to go bankrupt and 1.81 <Z <2.99 gray area. Meanwhile, based on the Springate model from 2015-2019, the four State-Owned Enterprises (BRI, BNI, Bank Mandiri and BTN) overall obtained a Springate of 1.95 - 44.08 and were in the criteria (cut off) S> 0.862 and can be declared as not potentially bankrupt (healthy). Then based on Grover, it was obtained from 2015-2019 in the four State-Owned Enterprise Banks (BRI, BNI, Bank Mandiri and BTN) as a whole obtained a G Score of 1.71 - 2.15 and were in the criteria of G ≥ 0.01 or no potential bankrupt (healthy). The results showed that the Altman Z Score model has a better value than Springate and Grover because the number of ratios is more so that it can predict bankruptcy better 
Faktor-faktor Yang Mempengaruhi Minat Muzakki Membayar Zakat di Badan Baitul Mal Kota Langsa Ramadhan Alfitrah; Nurlina; Muhammad Salman
Jurnal Samudra Ekonomika Vol 5 No 2 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i2.4278

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepercayaan, transparansi dan tingkat religiusitas terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa. Sumber data dalam penelitian ini yaitu data primer dimana metode pengambilan data menggunakan kuesioner yang disebar kepada masyarakat kota Langsa yang sudah memenuhi persyaratan untuk membayar zakat. Jumlah sampel yang datanya berhasil diolah yaitu sebanyak 96 orang. Metode pemilihan sampel yang digunakan adalah metode non probability sampling, sedangkan tekhnik pengambilan sampel adalah incendental sampling. Hasil penelitian menunjukkan Y= 6,366 + 0,401X1 + 0,275X2 + 0,94X3 + e. Secara parsial menunjukkan bahwa Kepercayaan dan Transparansi memiliki pengaruh yang signifikan terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa, sedangkan Tingkat Religiusitas tidak memiliki pengaruh yang signifikan terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa. Hasil penelitian secara simultan menunjukkan bahwa secara bersama sama atau simultan variabel kepercayaan, transparansi dan tingkat religiusitas memilki pengaruh yang signifikan terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa. Nilai R Square 51,4% menunjukkan bahwa kepercayaan, transparansi dan tingkat religiusitas terhadap minat muzakki membayar zakat di Badan Baitul Mal Kota Langsa adalah 51,4% . Sedangkan 48,6% dipengaruhi oleh faktor lain diluar model penelitian ini.
THE INFLUENCE OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ON INCOME MANAGEMENT WITH INDEPENDENT BOARD OF COMMISSIONERS 'PROPORTION AS MODERATING VARIABLES IN INFRASTRUCTURE, UTILITY AND TRANSPORTATION COMPANIES REGISTERED ON THE IDX Muhammad Salman; Nur Kintan Nia
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 9 No 1 (2020): JIM UPB Volume 9 No.1 2020
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v9i1.2687

Abstract

The purpose of this study is to examine the effect of managerial ownership structure, institutional ownership structure and audit committee on earnings management with the proportion of independent board of commissioners as a moderating variable. The samples in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange (BEI) 2009. -2018 6 companies were selected using purposive sampling method. The result of the multiple linear regression equation is Y = -0,827 + 0,007 X1 + 0,006 X2 + 0,121 X3 + 0,032 M + 0,006 X1.M + 0,011 X2.M - 0,675 X3.M. The results showed that ownership structure, institutional ownership structure, audit committee and the proportion of independent commissioners did not have a significant effect on partial earnings management. Based on the partially moderated regression analysis test, the proportion of independent board of commissioners cannot moderate the effect of managerial ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of institutional ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of the audit committee on earnings management and simultaneously the proportion of independent board of commissioners can moderate the influence of managerial ownership structure, institutional ownership structure and audit committee on earnings management.
IMPLEMENTATION OF POPULATION INFORMATION SYSTEM AS A BASIC FOR DECISION MAKING IN GAMPONG MEURANDEH ACEH, LANGSA CITY Dewi Rosa Indah; Muhammad Salman; Rahmad Tantawi
Global Science Society Vol 4 No 1 (2022): Global Science Society (GSS) Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : LPPM dan PM Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/gss.v4i1.4262

Abstract

This community service activity was carried out in Gampong Meurandeh Aceh, Langsa Lama District, Langsa City which aims to overcome problems faced by the partners of the Government of Gampong Meurandeh Aceh, related to population data. A common problem that occurs with partners is that most of the residents of the Meurandeh Aceh village are poor people who are included in the category of recipients of direct cash assistance or zakat recipients, who often have problems in disbursing due to invalid population data. To overcome this problem, the service team offers a solution to design a web-based Population Information System application product, whose function is to assist population data management in Gampong Meurandeh Aceh. The implementation of this trial is for 4 months, with the method of providing training to the staff of the Aceh Geuchik Meurandeh Office in using this application.
Persepsi Objek yang Diperiksa terhadap Pemeriksaan yang dilaksanakan Aparat Badan Pengawasan Daerah Kabupaten Aceh Besar Muhammad Salman; Muhammad Zainal Abidin
Jurnal Penelitian Ekonomi Akuntansi Vol 1 No 2 (2017)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.133 KB) | DOI: 10.33059/jensi.v1i2.410

Abstract

Tujuan penelitian ini adalah untuk mengetahui tingkat signifikansi pemeriksaan yang dilakukan oleh Badan Pengawasan Daerah Kabupaten Aceh Besar dengan harapan obyek pemeriksaan. Penelitian dilakukan dengan metode survei yang bersifat riset deskriptif yang merupakan bagian dari riset konklusif termasuk di dalamnya pengamatan langsung (on the job observation) terhadap objek penelitian dan penelitian lapangan (field research) dengan pendekatan Desain Cross-Sectional, dalam hal ini penelitian lebih difokuskan pada pemeriksaan operasional yang dilaksanakan oleh Badan Pengawasan Daerah Kabupaten Aceh Besar. Hasil perhitungan dengan uji statistik uji-t beda maka tidak terdapat perbedaan nyata antara variabel indikator harapan dengan realisasi yang didapat oleh obyek yang diperiksa karena diperoleh nilai thitung > nilai ttabel yang menunjukkan tidak terdapat perbedaan nyata antara tingkat harapan pelayanan kepada obyek yang diperiksa, pada taraf signifikansi sebesar 0.000. Dari hasil penelitian berdasarkan indikator variabel Reliability (x1), Responsiveness (x2), Competence (x3), Access (x4) Courtesy (x5), Comunication (x6), Credibility (x7), Security (x8), Assurance (x9), Tangibles (x10), yang diberikan oleh aparat Badan Pengawasan Daerah Kabupaten Aceh Besar dinilai oleh obyek audit sudah sesuai dengan harapan obyek audit. Hal ini mengindikasikan bahwa pegawai pada Badan Pengawasan Daerah Kabupaten Aceh Besar sudah dapat memberikan pelayanannya dengan baik secara handal kepada setiap obyek yang diperiksa.
PENGARUH SOLVABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurlinda Sari; Muhammad Salman; Nurismanidar
Jurnal Penelitian Ekonomi Akuntansi Vol 3 No 2 (2019)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.896 KB) | DOI: 10.33060/jensi.v3i2.1862

Abstract

The purpose of this research is to analyze the effect of solvency and sales growth on profitability of metal companies and the like listed on the Indonesia Stock Exchange in the period 2010-2017. Solvency is proxied by Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) while profitability is proxied by Return On Asset (ROA). The sample in this study were companies that were obtained from population data of metal companies and the like that were listed on the Indonesia Stock Exchange (IDX). Data analysis methods used are the classic assumption test, multiple linear regression and hypothesis testing using SPSS 23 as an analysis tool. The results showed that Debt to Asset Ratio (DAR) had a positive and significant effect on Return On Assets (ROA), Debt to Equity Ratio (DER) had a negative and significant effect on Return on Assets (ROA) and sales growth did not significantly influence the Return On Asset (ROA). Based on simultaneous testing shows that the variable Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and sales growth has a significant effect on Return on Assets (ROA).
Peta Riset Akuntansi Syariah M. Rizal Hasibuan; M. Salman
Jurnal An-Nahl Vol. 9 No. 2 (2022): An-Nahl
Publisher : STAI H.M Lukman Edy pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54576/annahl.v9i2.54

Abstract

Seiring dengan perkembangan bisnis syariah, penelitian akuntansi syariah juga mengalami peningkatan yang signifikan. Penelitian berperan dalam memberikan sumbangan pemikiran guna pengembangan teori dan praktik akuntansi syariah di dunia bisnis. Perkembangan kajian akuntansi syariah berbanding lurus dengan pesatnya kemajuan industri syariah. Walaupun pada awalnya akuntansi syariah di Indonesia risetnya hanya pada bidang perbankan syariah. Sekarang peta riset akuntansi syariah telah berkembang hingga ke pasar modal syariah. Kajian riset teoritik juga berkembang berikaitan dengan konsep, regulasi, dan sistem keuangan syariah, bahkan mencapai masalah Good Corporate Governance (GCG) syariah, dan Islamic Social Finance serta Islamic Microfinance. Kajian yang dibahas pada lembaga atua bidang riset tersebut diantaranya neraca laporan SDM, Value Added Reporting, Cash Flow, Socio Economy Accounting Reporting, dan laporan keuangan organisasi sosial syariah. Dapat diamati bahwa kajian riset akuntansi syariah berpindah dari teori normatif menjadi teori positif yang lebih aplikatif.
Determinants of Muslim Family Financial Planning Arief Hidayat Tumanggor; Muhammad Salman; Reza Febrian; Sugianto Sugianto
International Journal Of Economics Social And Technology Vol. 1 No. 3 (2022): 2022, September
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i3.143

Abstract

Family financial planning is a systematic, thorough, and planned process to identify and analyze needs and investigate one's goals to achieve family financial goals in the short, medium, and long term, very important for achieving family welfare. The basic values of Islam that are needed as a guide in planning family finances First All property, whether owned by objects, soul and body in the truth, belongs to Allah, and will surely return to Allah, the position of man is security for the trust given by Allah. The Second Human is made by God as the Caliph (Deputy) of God on earth, in utilizing natural resources for human life that is decent, civilized, and carried out in a just manner. third, the struggle for wealth does not have to sacrifice religious duties and obligations. Because humans were created to worship God and life is a test to eternal life.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Puteri Dwie Jashevva; Muhammad Fuad; Muhammad Salman
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.778 KB)

Abstract

Penelitian ini bertujua untuk mengetahui pengaruh kinerja keuangan terhadap harga saham perusahaan food and beverage yang terdaftar di BEI, dimana kinerja keuangan diwakili olhe variabel rasio likuiditas, rasio solvabilitas dan rasio profitabilitas. Populasi penelitina ini adalah perusahaan food and beverage yang terdaftar di BEI. Sampel penelitian ini berjumlah 8 perusahaan yang dipilih melalui metode porpusive sampling dengan beberapa kiretaria yang telah ditentukan. Metode analisa data menggunakan analisa regresi berganda, dan pengujian hipotesis menggunakan uji t dan F. Dari hasil pengujian diperoleh hasil persamaan Y = 3,211 + 0,604X1 + 0,215X2 + 0,520X3 dan dari diperoleh kesimpulan bahwa current ratio, Debt Ratio, dan Return on Investment berpengaruh secara singnifikan terhadap Harga Saham pada perusahaan food and beverage yang listing di Bursa Efek Indonesia, baik secara parsial an simultan. Hasil R2 menunjukkan angka sebesar 63,2%, yang berarti bahwa sebesar 36,8% harga saham dipengaruhi oleh variabel lain di luar model penelitian ini.
Co-Authors Afrah Junita Afriza Ahmad Ridha Ahmad Ridha Ainul Yusna Harahap Ainul Yusna Harahap Annisa Farhani Arisa Agustina Armita Basriwijaya, Kiagus Muhammad Zain Catur Wulandari Dewi Rosa Indah Ersalina Iqlima Azhar Kiki Halida Batubara Lisa, Lisa Dahlia Liya Kartika Lubis, Aswadi Lubis, Nasrul Kahfi Mayang Murni Mirna Dwi Yanti Mohamad Handi Khalifah Muhammad Alif Prayuda Muhammad Fuad Muhammad Fuad Muhammad Rizal Muhammad Wahyu, Muhammad Muhammad Zainal Abidin Murni, Cici Dewi Sari Murni, Mayang Nindi Pratiwi Nur Ismanidar Nur Kintan Nia Nurismanidar Nurlaila Hanum Nurlaila Hanum Nurlina Nurlina Nurlinda Sari Puspita Sari Puteri Dwie Jashevva Rahmad Tantawi Rahmad Tantawi Rahmad Tantawi Rahmat Irfan Ramadhan Alfitrah Reiky Andika Reza Febrian Reza Putra Rosna Dewi Ruhmana Syakinah Safrizal Safrizal Safrizal Safrizal Salsabila, Unik Hanifah Sandro Sandro SIREGAR, BUDI GAUTAMA Sugianto Sugianto Suri Amilia Tumanggor, Arief Hidayat Tuti Meutia Yogi Mahestu